Ce guide fournit un aperçu de la TVA en Slovaquie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Slovaquie.
La Slovaquie a réduit la TVA sur les livres et les médicaments afin d'encourager l'accès à l'éducation et à la santé.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Slovaquie peuvent la récupérer.
Vous faites des affaires en Slovaquie ? Vous devrez respecter les règles de la loi n° 222/2004.
Les entreprises ne sont pas tenues de s'enregistrer si elles se situent en dessous du seuil, mais elles peuvent le faire volontairement.
La Slovaquie applique la TVA sur les services numériques en fonction du lieu de résidence du consommateur, en utilisant le système OSS pour les services transfrontaliers au sein de l'UE.
À compter du 1er janvier 2025, le taux normal de TVA en Slovaquie est passé de 20 % à 23 %. Ainsi, les remboursements de TVA sur les dépenses à soumettre pour 2024 (soumis en 2025) seront calculés selon l'ancien taux de TVA slovaque de 20 %.
Les entités auront généralement le droit de demander un remboursement de la TVA slovaque si elles ne sont pas établies en Slovaquie, si elles ne sont pas enregistrées à la TVA slovaque (et ne disposent donc pas d'un numéro de TVA slovaque) et si elles n'effectuent pas de livraisons imposables soumises à la TVA en Slovaquie. L'entité doit également être établie dans un pays qui offre un traitement réciproque aux entités slovaques en matière de remboursement de la TVA.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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